https://www.taxtmi.com/caselaws?id=464531 The HC found the impugned final order under section 73 CGST defective for failure to provide a proper personal hearing and for evident non-application of mind, noting the assessing officer's use of templated reasoning that merely described the taxpayer's reply as "not comprehensible" or "ambiguous." Relying on similar precedent, the court held such orders unsustainable, quashed the order dated 31 August 2024, and allowed the petition, remitting the matter for fresh consideration consistent with principles of natural justice. en-us Thu, 05 Dec 2024 00:00:00 +0530 Mon, 03 Nov 2025 19:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464531 The HC found the impugned final order under section 73 CGST defective for failure to provide a proper personal hearing and for evident non-application of mind, noting the assessing officer's use of templated reasoning that merely described the taxpayer's reply as "not comprehensible" or "ambiguous." Relying on similar precedent, the court held such orders unsustainable, quashed the order dated 31 August 2024, and allowed the petition, remitting the matter for fresh consideration consistent with principles of natural justice. Case-Laws GST Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464531